Submission for OMB Review; Comment Request, 51874-51876 [2010-20823]
Download as PDF
<![CDATA[
51874
Federal Register / Vol. 75, No. 162 / Monday, August 23, 2010 / Notices
DEPARTMENT OF TRANSPORTATION
Maritime Administration
[Docket No. MARAD–2010 0073]
Requested Administrative Waiver of
the Coastwise Trade Laws
Maritime Administration,
Department of Transportation.
ACTION: Invitation for public comments
on a requested administrative waiver of
the Coastwise Trade Laws for the vessel
EXPEDITION.
AGENCY:
As authorized by 46 U.S.C.
12121, the Secretary of Transportation,
as represented by the Maritime
Administration (MARAD), is authorized
to grant waivers of the U.S.-build
requirement of the coastwise laws under
certain circumstances. A request for
such a waiver has been received by
MARAD. The vessel, and a brief
description of the proposed service, is
listed below. The complete application
is given in DOT docket MARAD–2010–
0073 at https://www.regulations.gov.
Interested parties may comment on the
effect this action may have on U.S.
vessel builders or businesses in the U.S.
that use U.S.-flag vessels. If MARAD
determines, in accordance with 46
U.S.C. 12121 and MARAD’s regulations
at 46 CFR part 388 (68 FR 23084; April
30, 2003), that the issuance of the
waiver will have an unduly adverse
effect on a U.S.-vessel builder or a
business that uses U.S.-flag vessels in
that business, a waiver will not be
granted. Comments should refer to the
docket number of this notice and the
vessel name in order for MARAD to
properly consider the comments.
Comments should also state the
commenter’s interest in the waiver
application, and address the waiver
criteria given in § 388.4 of MARAD’s
regulations at 46 CFR part 388.
DATES: Submit comments on or before
September 22, 2010.
ADDRESSES: Comments should refer to
docket number MARAD–2010–0073.
Written comments may be submitted by
hand or by mail to the Docket Clerk,
U.S. Department of Transportation,
Docket Operations, M–30, West
Building Ground Floor, Room W12–140,
1200 New Jersey Avenue, SE.,
Washington, DC 20590. You may also
send comments electronically via the
Internet at https://
www.regulations.govhttps://
smses.dot.gov/submit/. All comments
will become part of this docket and will
be available for inspection and copying
at the above address between 10 a.m.
and 5 p.m., E.T., Monday through
erowe on DSK5CLS3C1PROD with NOTICES
SUMMARY:
VerDate Mar<15>2010
19:10 Aug 20, 2010
Jkt 220001
Friday, except federal holidays. An
electronic version of this document and
all documents entered into this docket
is available on the World Wide Web at
https://www.regulations.gov.
FOR FURTHER INFORMATION CONTACT:
Joann Spittle, U.S. Department of
Transportation, Maritime
Administration, 1200 New Jersey
Avenue, SE., Room W21–203,
Washington, DC 20590. Telephone 202–
366–5979.
SUPPLEMENTARY INFORMATION: As
described by the applicant the intended
service of the vessel EXPEDITION is:
Intended Commercial Use of Vessel:
‘‘Recreational fishing charter.’’
Geographic Region: ‘‘Florida.’’
Privacy Act
Anyone is able to search the
electronic form of all comments
received into any of our dockets by the
name of the individual submitting the
comment (or signing the comment, if
submitted on behalf of an association,
business, labor union, etc.). You may
review DOT’s complete Privacy Act
Statement in the Federal Register
published on April 11, 2000 (Volume
65, Number 70; Pages 19477–78).
By Order of the Maritime Administrator.
Dated: August 13, 2010.
Christine Gurland,
Secretary, Maritime Administration.
[FR Doc. 2010–20758 Filed 8–20–10; 8:45 am]
BILLING CODE 4910–81–P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
August 17, 2010.
The Department of the Treasury will
submit the following public information
collection requirements to OMB for
review and clearance under the
Paperwork Reduction Act of 1995,
Public Law 104–13 on or after the date
of publication of this notice. A copy of
the submissions may be obtained by
calling the Treasury Bureau Clearance
Officer listed. Comments regarding
these information collections should be
addressed to the OMB reviewer listed
and to the Treasury PRA Clearance
Officer, Department of the Treasury,
1750 Pennsylvania Avenue, NW., Suite
11010, Washington, DC 20220.
DATES: Written comments should be
received on or before September 22,
2010 to be assured of consideration.
Internal Revenue Service (IRS)
OMB Number: 1545–0170.
PO 00000
Frm 00127
Fmt 4703
Sfmt 4703
Type of Review: Extension without
change to a currently approved
collection.
Title: Corporation Application for
Quick Refund of Overpayment of
Estimated Tax.
Form: 4466.
Abstract: Form 4466 is used by a
corporation to file for an adjustment
(quick refund) of overpayment of
estimated income tax for the tax year.
This information is used to process the
claim, so the refund can be issued.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 76,433
hours.
OMB Number: 1545–0685.
Type of Review: Revision of a
currently approved collection.
Title: Export Exemption Certificate.
Form: 1363.
Abstract: This form is used by carriers
of property by air to justify the tax-free
transport of property. It is used by IRS
as proof of tax exempt status of each
shipment.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours:
425,000 hours.
OMB Number: 1545–0874.
Type of Review: Extension without
change to a currently approved
collection.
Title: Carryforward Election of
Unused Private Activity Bond Volume
Cap.
Form: 8328.
Abstract: Section 146(f) of the Internal
Revenue Code requires that issuing
authorities of certain types of taxexempt bonds must notify the IRS if
they intend to carry forward the unused
limitation for specific projects. The IRS
uses the information to complete the
required study of tax-exempt bonds
(required by Congress).
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours:
132,200 hours.
OMB Number: 1545–0754.
Type of Review: Extension without
change to a currently approved
collection.
Title: LR–255–81 (Final)
Substantiation of Charitable
Contributions.
Abstract: Congress intended that the
IRS prescribe rules and requirements to
assure substantiation and verification of
charitable contributions. The
regulations serve these purposes.
Respondents: Individuals or
Households.
Estimated Total Burden Hours:
2,158,000 hours.
E:\FR\FM\23AUN1.SGM
23AUN1
erowe on DSK5CLS3C1PROD with NOTICES
Federal Register / Vol. 75, No. 162 / Monday, August 23, 2010 / Notices
OMB Number: 1545–0786.
Type of Review: Extension without
change to a currently approved
collection.
Title: INTL–50–86 (Final) (TD 8110)
Sanctions on Issuers and Holders of
Registration-Required Obligations Not
in Registered Form.
Abstract: The Internal Revenue
Service needs the information in order
to ensure that purchasers of bearer
obligations are not U.S. persons (other
than those permitted to hold obligations
under section 165(j)) and to ensure that
U.S. persons holding bearer obligations
properly report income and gain on
such obligations. The people reporting
will be institutions holding bearer
obligations.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 39,742
hours.
OMB Number: 1545–1070.
Type of Review: Extension without
change to a currently approved
collection.
Title: TD 8223, Temporary, Branch
Tax; TD 8432, Final and Temporary,
Branch Profits Tax; and TD 8657, Final
and Temporary, Regulations on
Effectively Connected Income and the
Branch Profits Tax.
Abstract: The regulations explain how
to comply with section 884, which
imposes a tax on the earnings of a
foreign corporation’s branch that are
removed from the branch and which
subjects interest paid by the branch, and
certain interest deducted by the foreign
corporation to tax.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 12,694
hours.
OMB Number: 1545–1603.
Type of Review: Extension without
change to a currently approved
collection.
Title: REG–104691–97 (Final)
Electronic Tip Report.
Abstract: The regulations provide
rules authorizing employers to establish
electronic systems for use by their
tipped employees in reporting tips to
their employer. The information will be
used by employers to determine the
amount of income tax and FICA tax to
withhold from the tipped employee’s
wages.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours:
600,000 hours.
OMB Number: 1545–1748.
Type of Review: Extension without
change to a currently approved
collection.
VerDate Mar<15>2010
15:31 Aug 20, 2010
Jkt 220001
Title: REG–106917–99 (Final)
Changes in Accounting Periods.
Abstract: Section 1.441–2(b) (1)
requires certain taxpayers to file
statements on their federal income tax
returns to notify the Commissioner of
the taxpayers’ election to adopt a 52–53
week taxable year. Section 1.442–1(b)(4)
provides that certain taxpayers must
establish books and records that clearly
reflect income for the short period
involved when changing their taxable
year to a fiscal taxable year. Section
1.442–1(d) requires a newly married
husband or wife to file a statement with
their short period return when changing
to the other spouse’s taxable year.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 500
hours.
OMB Number: 1545–0954.
Type of Review: Extension without
change to a currently approved
collection.
Title: Return for Nuclear
Decommissioning Funds and Certain
Related Persons.
Form: 1120–ND.
Abstract: A nuclear utility files Form
1120–ND to report the income and taxes
of a fund set up by the public utility to
provide cash for the dismantling of the
nuclear power plant. The IRS uses Form
1120–ND to determine if the fund
income taxes are correctly computed
and if a person related to the fund or the
nuclear utility must pay taxes on selfdealing.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 3,259
hours.
OMB Number: 1545–1354.
Type of Review: Extension without
change to a currently approved
collection.
Title: Treaty-Based Return Position
Disclosure Under Section 6114 or
7701(b).
Form: 8833.
Abstract: Form 8833 is used by
taxpayers that are required by section
6114 to disclose a treaty-based return
position to disclose that position. The
form may also be used to make the
treaty-based position disclosure
required by regulations section
301.7701(b)–7(b) for ‘‘dual resident’’
taxpayers.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 25,740
hours.
OMB Number: 1545–1722.
Type of Review: Extension without
change to a currently approved
collection.
PO 00000
Frm 00128
Fmt 4703
Sfmt 4703
51875
Title: Extraterritorial Income
Exclusion.
Form: 8873.
Abstract: A taxpayer uses Form 8873
to claim the gross income exclusion
provided for by section 114 of the
Internal Revenue Code.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours:
19,087,500 hours.
OMB Number: 1545–0213.
Type of Review: Extension without
change to a currently approved
collection.
Title: Annual Certification of Racial
Nondiscrimination for a Private School
Exempt from Federal Income Tax.
Form: 5578.
Abstract: Form 5578 is used by
private schools that do not file Schedule
A (Form 990) to certify that they have
a racially nondiscriminatory policy
toward students as outlined in Rev. Proc
75–50. The Internal Revenue Service
uses the information to help ensure that
the school is maintaining a
nondiscriminatory policy in keeping
with its exempt status.
Respondents: Private Sector: Not-forprofit institutions.
Estimated Total Burden Hours: 3,730
hours.
OMB Number: 1545–0773.
Type of Review: Extension without
change to a currently approved
collection.
Title: TD 8172 (Final) Qualification of
Trustee or Like Fiduciary in Bankruptcy
Abstract: Internal Revenue Code
section 6036 requires that receivers,
trustees in bankruptcy, assignees for the
benefit of creditors, or other like
fiduciaries, and all executors shall
notify the district director within 10
days of appointment. This regulation
provides that the notice shall include
the name and location of the Court and
when possible, the date, time, and place
of any hearing, meeting or other
scheduled action. The regulation also
eliminates the notice requirement under
section 6036 for bankruptcy trustees,
debtors in possession and other
fiduciaries in a bankruptcy proceeding.
Respondents: Individuals or
Households.
Estimated Total Burden Hours: 12,500
hours.
OMB Number: 1545–0201.
Type of Review: Extension without
change to a currently approved
collection.
Title: Request for Change in Plan/
Trust Year.
Form: 5308.
Abstract: Form 5308 is used to request
permission to change the plan or trust
E:\FR\FM\23AUN1.SGM
23AUN1
51876
Federal Register / Vol. 75, No. 162 / Monday, August 23, 2010 / Notices
year for a pension benefit plan. The
information submitted is used in
determining whether IRS should grant
permission for the change.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 339
hours.
Bureau Clearance Officer: R. Joseph
Durbala, Internal Revenue Service, 1111
Constitution Avenue, NW., Room 6129,
Washington, DC 20224; (202) 622–3634.
OMB Reviewer: Shagufta Ahmed,
Office of Management and Budget, New
Executive Office Building, Room 10235,
Washington, DC 20503; (202) 395–7873.
Celina Elphage,
Treasury PRA Clearance Officer.
[FR Doc. 2010–20823 Filed 8–20–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Office of Foreign Assets Control
Additional Designation of Entities
Pursuant to Executive Order 13382
Office of Foreign Assets
Control, Treasury.
ACTION: Notice.
AGENCY:
The Treasury Department’s
Office of Foreign Assets Control
(‘‘OFAC’’) is publishing the names of 3
newly-designated entities whose
property and interests in property are
blocked pursuant to Executive Order
13382 of June 28, 2005, ‘‘Blocking
Property of Weapons of Mass
Destruction Proliferators and Their
Supporters.’’
SUMMARY:
The designation by the Director
of OFAC of the 3 entities identified in
this notice pursuant to Executive Order
13382 is effective on August 13, 2010.
FOR FURTHER INFORMATION CONTACT:
Assistant Director, Compliance
Outreach & Implementation, Office of
Foreign Assets Control, Department of
the Treasury, Washington, DC 20220,
tel.: 202/622–2490.
SUPPLEMENTARY INFORMATION:
DATES:
erowe on DSK5CLS3C1PROD with NOTICES
Electronic and Facsimile Availability
This document and additional
information concerning OFAC are
available from OFAC’s Web site (https://
www.treas.gov/offices/enforcement/
ofac) or via facsimile through a 24-hour
fax-on demand service, tel.: (202) 622–
0077.
Background
On June 28, 2005, the President,
invoking the authority, inter alia, of the
International Emergency Economic
VerDate Mar<15>2010
15:31 Aug 20, 2010
Jkt 220001
Powers Act (50 U.S.C. 1701–1706)
(‘‘IEEPA’’), issued Executive Order
13382 (70 FR 38567, July 1, 2005) (the
‘‘Order’’), effective at 12:01 a.m. eastern
daylight time on June 29, 2005. In the
Order, the President took additional
steps with respect to the national
emergency described and declared in
Executive Order 12938 of November 14,
1994, regarding the proliferation of
weapons of mass destruction and the
means of delivering them.
Section 1 of the Order blocks, with
certain exceptions, all property and
interests in property that are in the
United States, or that hereafter come
within the United States or that are or
hereafter come within the possession or
control of United States persons, of: (1)
The persons listed in the Annex to the
Order; (2) any foreign person
determined by the Secretary of State, in
consultation with the Secretary of the
Treasury, the Attorney General, and
other relevant agencies, to have
engaged, or attempted to engage, in
activities or transactions that have
materially contributed to, or pose a risk
of materially contributing to, the
proliferation of weapons of mass
destruction or their means of delivery
(including missiles capable of delivering
such weapons), including any efforts to
manufacture, acquire, possess, develop,
transport, transfer or use such items, by
any person or foreign country of
proliferation concern; (3) any person
determined by the Secretary of the
Treasury, in consultation with the
Secretary of State, the Attorney General,
and other relevant agencies, to have
provided, or attempted to provide,
financial, material, technological or
other support for, or goods or services
in support of, any activity or transaction
described in clause (2) above or any
person whose property and interests in
property are blocked pursuant to the
Order; and (4) any person determined
by the Secretary of the Treasury, in
consultation with the Secretary of State,
the Attorney General, and other relevant
agencies, to be owned or controlled by,
or acting or purporting to act for or on
behalf of, directly or indirectly, any
person whose property and interests in
property are blocked pursuant to the
Order.
On August 13, 2010, the Director of
OFAC, in consultation with the
Departments of State, Justice, and other
relevant agencies, designated three
entities whose property and interests in
property are blocked pursuant to
Executive Order 13382.
The list of additional designees is as
follows:
PO 00000
Frm 00129
Fmt 4703
Sfmt 4703
1. BUSHEHR SHIPPING COMPANY
LIMITED, 143/1 Tower Road, Sliema,
Slm 1604, Malta; Business
Registration Document #C 37422
(Malta) issued 30 Nov 2005 [NPWMD]
2. ISI MARITIME LIMITED, 147/1, St.
Lucia Street, Valletta, Vlt 1185, Malta;
Business Registration Document
#C 28940 (Malta) issued 23 Nov 2001
[NPWMD]
3. MARBLE SHIPPING LIMITED, 143/1
Tower Road, Sliema, Slm 1604, Malta;
Business Registration Document
#C 41949 (Malta) issued 25 Jul 2007
[NPWMD]
Dated: August 17, 2010.
Adam J. Szubin,
Director, Office of Foreign Assets Control.
[FR Doc. 2010–20824 Filed 8–20–10; 8:45 am]
BILLING CODE 4811–45–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 1041–ES
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Department of the
Treasury, as part of its continuing effort
to reduce paperwork and respondent
burden, invites the general public and
other Federal agencies to take this
opportunity to comment on proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995,
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning Form
1041–ES, Estimated Income Tax for
Estates and Trusts.
DATES: Written comments should be
received on or before October 22, 2010
to be assured of consideration.
ADDRESSES: Direct all written comments
to Gerald Shields, Internal Revenue
Service, room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to Joel Goldberger at
Internal Revenue Service, room 6129,
1111 Constitution Avenue, NW.,
Washington, DC 20224, or at (202) 927–
9368, or through the Internet at
Joel.P.Goldberger@irs.gov.
SUMMARY:
SUPPLEMENTARY INFORMATION:
Title: Estimated Income Tax for
Estates and Trusts.
OMB Number: 1545–0971.
E:\FR\FM\23AUN1.SGM
23AUN1
]]>Agencies
[Federal Register Volume 75, Number 162 (Monday, August 23, 2010)]
[Notices]
[Pages 51874-51876]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-20823]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
August 17, 2010.
The Department of the Treasury will submit the following public
information collection requirements to OMB for review and clearance
under the Paperwork Reduction Act of 1995, Public Law 104-13 on or
after the date of publication of this notice. A copy of the submissions
may be obtained by calling the Treasury Bureau Clearance Officer
listed. Comments regarding these information collections should be
addressed to the OMB reviewer listed and to the Treasury PRA Clearance
Officer, Department of the Treasury, 1750 Pennsylvania Avenue, NW.,
Suite 11010, Washington, DC 20220.
DATES: Written comments should be received on or before September 22,
2010 to be assured of consideration.
Internal Revenue Service (IRS)
OMB Number: 1545-0170.
Type of Review: Extension without change to a currently approved
collection.
Title: Corporation Application for Quick Refund of Overpayment of
Estimated Tax.
Form: 4466.
Abstract: Form 4466 is used by a corporation to file for an
adjustment (quick refund) of overpayment of estimated income tax for
the tax year. This information is used to process the claim, so the
refund can be issued.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 76,433 hours.
OMB Number: 1545-0685.
Type of Review: Revision of a currently approved collection.
Title: Export Exemption Certificate.
Form: 1363.
Abstract: This form is used by carriers of property by air to
justify the tax-free transport of property. It is used by IRS as proof
of tax exempt status of each shipment.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 425,000 hours.
OMB Number: 1545-0874.
Type of Review: Extension without change to a currently approved
collection.
Title: Carryforward Election of Unused Private Activity Bond Volume
Cap.
Form: 8328.
Abstract: Section 146(f) of the Internal Revenue Code requires that
issuing authorities of certain types of tax-exempt bonds must notify
the IRS if they intend to carry forward the unused limitation for
specific projects. The IRS uses the information to complete the
required study of tax-exempt bonds (required by Congress).
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 132,200 hours.
OMB Number: 1545-0754.
Type of Review: Extension without change to a currently approved
collection.
Title: LR-255-81 (Final) Substantiation of Charitable
Contributions.
Abstract: Congress intended that the IRS prescribe rules and
requirements to assure substantiation and verification of charitable
contributions. The regulations serve these purposes.
Respondents: Individuals or Households.
Estimated Total Burden Hours: 2,158,000 hours.
[[Page 51875]]
OMB Number: 1545-0786.
Type of Review: Extension without change to a currently approved
collection.
Title: INTL-50-86 (Final) (TD 8110) Sanctions on Issuers and
Holders of Registration-Required Obligations Not in Registered Form.
Abstract: The Internal Revenue Service needs the information in
order to ensure that purchasers of bearer obligations are not U.S.
persons (other than those permitted to hold obligations under section
165(j)) and to ensure that U.S. persons holding bearer obligations
properly report income and gain on such obligations. The people
reporting will be institutions holding bearer obligations.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 39,742 hours.
OMB Number: 1545-1070.
Type of Review: Extension without change to a currently approved
collection.
Title: TD 8223, Temporary, Branch Tax; TD 8432, Final and
Temporary, Branch Profits Tax; and TD 8657, Final and Temporary,
Regulations on Effectively Connected Income and the Branch Profits Tax.
Abstract: The regulations explain how to comply with section 884,
which imposes a tax on the earnings of a foreign corporation's branch
that are removed from the branch and which subjects interest paid by
the branch, and certain interest deducted by the foreign corporation to
tax.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 12,694 hours.
OMB Number: 1545-1603.
Type of Review: Extension without change to a currently approved
collection.
Title: REG-104691-97 (Final) Electronic Tip Report.
Abstract: The regulations provide rules authorizing employers to
establish electronic systems for use by their tipped employees in
reporting tips to their employer. The information will be used by
employers to determine the amount of income tax and FICA tax to
withhold from the tipped employee's wages.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 600,000 hours.
OMB Number: 1545-1748.
Type of Review: Extension without change to a currently approved
collection.
Title: REG-106917-99 (Final) Changes in Accounting Periods.
Abstract: Section 1.441-2(b) (1) requires certain taxpayers to file
statements on their federal income tax returns to notify the
Commissioner of the taxpayers' election to adopt a 52-53 week taxable
year. Section 1.442-1(b)(4) provides that certain taxpayers must
establish books and records that clearly reflect income for the short
period involved when changing their taxable year to a fiscal taxable
year. Section 1.442-1(d) requires a newly married husband or wife to
file a statement with their short period return when changing to the
other spouse's taxable year.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 500 hours.
OMB Number: 1545-0954.
Type of Review: Extension without change to a currently approved
collection.
Title: Return for Nuclear Decommissioning Funds and Certain Related
Persons.
Form: 1120-ND.
Abstract: A nuclear utility files Form 1120-ND to report the income
and taxes of a fund set up by the public utility to provide cash for
the dismantling of the nuclear power plant. The IRS uses Form 1120-ND
to determine if the fund income taxes are correctly computed and if a
person related to the fund or the nuclear utility must pay taxes on
self-dealing.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 3,259 hours.
OMB Number: 1545-1354.
Type of Review: Extension without change to a currently approved
collection.
Title: Treaty-Based Return Position Disclosure Under Section 6114
or 7701(b).
Form: 8833.
Abstract: Form 8833 is used by taxpayers that are required by
section 6114 to disclose a treaty-based return position to disclose
that position. The form may also be used to make the treaty-based
position disclosure required by regulations section 301.7701(b)-7(b)
for ``dual resident'' taxpayers.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 25,740 hours.
OMB Number: 1545-1722.
Type of Review: Extension without change to a currently approved
collection.
Title: Extraterritorial Income Exclusion.
Form: 8873.
Abstract: A taxpayer uses Form 8873 to claim the gross income
exclusion provided for by section 114 of the Internal Revenue Code.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 19,087,500 hours.
OMB Number: 1545-0213.
Type of Review: Extension without change to a currently approved
collection.
Title: Annual Certification of Racial Nondiscrimination for a
Private School Exempt from Federal Income Tax.
Form: 5578.
Abstract: Form 5578 is used by private schools that do not file
Schedule A (Form 990) to certify that they have a racially
nondiscriminatory policy toward students as outlined in Rev. Proc 75-
50. The Internal Revenue Service uses the information to help ensure
that the school is maintaining a nondiscriminatory policy in keeping
with its exempt status.
Respondents: Private Sector: Not-for-profit institutions.
Estimated Total Burden Hours: 3,730 hours.
OMB Number: 1545-0773.
Type of Review: Extension without change to a currently approved
collection.
Title: TD 8172 (Final) Qualification of Trustee or Like Fiduciary
in Bankruptcy
Abstract: Internal Revenue Code section 6036 requires that
receivers, trustees in bankruptcy, assignees for the benefit of
creditors, or other like fiduciaries, and all executors shall notify
the district director within 10 days of appointment. This regulation
provides that the notice shall include the name and location of the
Court and when possible, the date, time, and place of any hearing,
meeting or other scheduled action. The regulation also eliminates the
notice requirement under section 6036 for bankruptcy trustees, debtors
in possession and other fiduciaries in a bankruptcy proceeding.
Respondents: Individuals or Households.
Estimated Total Burden Hours: 12,500 hours.
OMB Number: 1545-0201.
Type of Review: Extension without change to a currently approved
collection.
Title: Request for Change in Plan/Trust Year.
Form: 5308.
Abstract: Form 5308 is used to request permission to change the
plan or trust
[[Page 51876]]
year for a pension benefit plan. The information submitted is used in
determining whether IRS should grant permission for the change.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 339 hours.
Bureau Clearance Officer: R. Joseph Durbala, Internal Revenue
Service, 1111 Constitution Avenue, NW., Room 6129, Washington, DC
20224; (202) 622-3634.
OMB Reviewer: Shagufta Ahmed, Office of Management and Budget, New
Executive Office Building, Room 10235, Washington, DC 20503; (202) 395-
7873.
Celina Elphage,
Treasury PRA Clearance Officer.
[FR Doc. 2010-20823 Filed 8-20-10; 8:45 am]
BILLING CODE 4830-01-P
